The Exploration On The Difference Of Income Tax Between Company Ownership And Partnership Private Equity In China And Its Perfecting Countermeasure

With the continuous improvement of China's financial market,private equity funds are gradually active in China's capital market.Its financing mode has opened a new way for the financing demand of China's real economy.As a driving force to promote the continuous improvement and progress of China's capital market,the development of private equity has received the attention and support from the central local governments.The central and local governments have promulgated relevant laws to supervise and guide the operation of private equity,as well as tax preferential policies to promote their development.However,China's capital market is in the stage of development and exploration.Accordingly,our government's supervision of capital market and legal policies are still in the stage of exploration.Therefore,these policies are not perfect,and there are defects such as repeated taxation and excessive tax burden.Moreover,the laws and policies of the central government and the local government in some industries are not consistent,and there will be some contradictions and differences.According to the current academic research,the reduction of tax rate of capital income tax is conducive to the increase of capital stock and the healthy development of capital market.At present,China's capital market has not reached the level of development of capital market in western developed countries.The capital market in the period of development and exploration should be supervised,guided and supported by our government.As the vane of capital market,private equity funds have extremely sensitive capital sensitivity and industry sense.When the state pays attention to capital market,private equity funds should be paid more attention.At present,in view of the flaws and divergences of tax policies related to the private sector in China,it is of great significance to compare and study the tax policies of the private sector.This paper focuses on the tax burden of the current company ownership and partnership private equity in China.By using the method of theoretical analysis,it summarizes and combs the income tax policies of different forms of private equity in China,and discusses the existing problems of the relevant policies in China.On this basis,this paper calculates and compares the actual income tax burden of fund investors and beneficiaries under the two modes by using the method of comparative analysis.Finally,drawing lessons from the tax preferences and tax policies formulated by the governments of some developed countries in western capital markets to support and guide the development of private equity,this paper puts forward some suggestions on income tax policies conducive to improving the development of company ownership and partnership private equity in China.